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PAN not linked to Aadhar can not be declared inoperative until Aadhaar Act attains finality: Gujarat HC

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The Gujarat High Court, in a judgement (see below) on December 27, 2019, said that Permanent Account Number (PAN) not yet linked with Aadhaar will not be declared inoperative for the purpose of filing income tax returns, since the validity of the Aadhaar Act being introduced as a Money Bill has not yet “attained finality” in front of the Supreme Court. A division bench of Justices Harsha Devani and Sangeeta K. Vishen pronounced the judgement in a case where Bandish Saurabh Soparkar had moved the High Court against the Union of India, Central Board of Direct Taxes, and Deputy Commissioner of Income Tax, seeking that he should not be held liable for not linking his Aadhaar with PAN. The division bench held: “…the applicant needs to be protected by directing that his PAN shall not be declared inoperative and the…

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